两点建议

• 作 者: 张成
• 机 构: 民航东北管理局工会
• 出 处: 中国工会财会
• 发表日期: 1998年06期
• 关键词: 权责发生制 收付实现制 预算会计制度 张成 财务部门 新会计制度 预提 回拨 年终决算 计算成本

两点建议张成一、关于收付实现制与权责发生制的区别会计上确认收入的取得和费用的发生有两种方法，即收付实现制和权责发生制。它是会计事项处理的两个原则。前者以实收实付作为确定本期收益和费用的标准，后者以应收应付作为确定本期收益和费用的标准，或者说以权力取得...

Two suggestions Zhang Chengyi, on the realization of the payment system and the difference between the accrual basis accounting confirmed the acquisition of income and costs occur in two ways, namely, payment and fulfillment system and accrual basis. It is the two principles of accounting matters. The former uses real and actual payment as the standard for determining the current income and expenses, and the latter takes the standard of receivables and payables as the basis for determining the current income and expenses, or obtains by ...